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Corporation Tax Act 2009
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859Asset ceasing to be chargeable intangible asset: deemed realisation at market value
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Nodiadau Esboniadol
(1)If an asset ceases to be a chargeable intangible asset in relation to a company in any of the circumstances specified in subsection (2), this Part applies as if—
(a)immediately before the asset ceased to be a chargeable intangible asset in relation to the company, the company had realised the asset for its market value at that time, and
(b)the company had immediately reacquired it at that value.
(2)The circumstances are—
(a)that the company ceases to be UK resident,
(b)in the case of a company that is not UK resident, any circumstances not involving the realisation of the asset by the company, and
(c)that the asset begins to be held for the purposes of a mutual trade or business.
(3)Subsection (1) is subject to section 860.
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